Column: Boone 911 service fee, how will it work?

A 911 Dwelling Unit Service Fee will be implemented in Boone County effective July 1, 2018. This new fee will be included as a separate line item on the 2018 property tax bill that will be mailed in fall 2018 and paid at the same time as your tax bill.

The fee is vital to funding 911 dispatch services for police, fire, and emergency personnel to respond to needs and safety of Boone County citizens. The entire 911 service fee will be earmarked for public safety communications services and cannot be used for any other purpose. The new 911 Service Fee will replace the fee on landlines which will be repealed as of July 1, 2018, and will provide a sustainable source of revenue to ensure 911 services are available to meet current and future needs of the public and first responders.

This annual $75 fee will be applied to every dwelling, commercial or exempt property that is occupied on July 1, 2018. There will be one $75 fee per occupied dwelling or commercial unit; if you own property that has more than one house on it, your 911 fee will be multiplied by the number of houses or units on it. For example, if you have an occupied house and an occupied mobile home on your parcel, your 911 fee will be $150. If you own a commercial property that rents multiple units, each of those units, if occupied, will also receive multiple fees. A 10-unit apartment building will have a 911 fee of $750 if all units are occupied. (If one of the units is vacant as of July 1 and accurately reported to the Boone County PVA Office by Aug. 1, the tax bill will only reflect $675 in 911 fees.) This fee will be due even for tax-exempt properties, including churches, nursing homes, government entities, airport, hospitals, etc. It will also be charged if you have a Homestead or Disability exemption that eliminates your tax bill; in this case, you will now receive a $75 bill for the 911 service fee.

The Boone County Property Valuation Administrator’s (PVA) Office will be responsible for administering occupancy data for implementation and administration of the 911 service fee. To ensure accurate information we need your help.

Non-owner occupied property should be reported to the Boone County PVA before July 1. This will allow us to send you an annual affidavit, reminding you to report any vacant units to our office so we have an accurate 911 service fee on the tax bill. In addition, self-reporting the number of units ahead of time will streamline our process and minimize errors once the tax bills go out. Property owners can report their property to us by visiting the website, www.boonecountyky.org/911fee , calling 859-334-2121, faxing 859-334-2126 or e-mailing 911Fee@boonecountyky.org. If taxpayers do not want to receive a service fee on vacant property (as of July 1), they must report the property as being so to the PVA office before Aug. 1.

Timeline of Implementation

February: You are receiving a post card in the upcoming days that will give you basic information about the 911 service fee and ask you to report any property that is non-owner occupied as well as the number of units with that property. If you know you have multiple residences or tenants on your property, it is imperative you self-report this to minimize future errors. You may do this by going to our website www.boonecountyky.org/911fee or e-mailing 911fee@boonecountyky.org. This includes any vacant property, rental property and all commercial and exempt property.

February – July: The PVA Office will work diligently to update records for all Boone County property to ensure an accurate unit count. Please be aware, especially for commercial and exempt property, this will often require physical site visits and conversations with property managers.

July: An affidavit will be mailed to all property owners who have non-owner occupied property. The affidavit allows property owners to notify the PVA office if any of their units or property were vacant as of July 1, 2018. Any property or units that did not have an occupant at that time will be exempt from paying the $75 fee for that unit. If the affidavit is not returned, or the property is not reported vacant by Aug. 1, 2018, the fee will then be applied to the 2018 tax bill.

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Aug. 1: Deadline for property owners to report any vacant property to the PVA. After Aug. 1, the property owner will go before a separate board (outside of the PVA Office) to request the fee be removed. The board will need sufficient documentation to show the property was vacant. Property owner will be responsible for providing such documentation.

Oct. 1: Tax bills will be mailed out. The tax bills will include the $75 service fee as a line item, one fee for each occupied dwelling. Exemptions do not apply to the fee, which means all occupied property will receive a bill of at least $75. If you escrow your taxes, your mortgage company will pay the fee with your tax bill and you do not need to do anything further. If you do not escrow your taxes, you will pay the fee with your property taxes through the sheriff’s office.

Oct. 1 - April 15: The independent board will meet to review 911 fee disputes, including those with unoccupied property.

April 15: Any 911 fee outstanding at this time is due and payable. Any unpaid fees will be turned over to the County Attorney’s office for collection efforts. The property owner loses all rights to appeal the 911 fee at this time.

If you have any questions please feel free to contact us via phone: 859-334-2211 or email: 911fee@boonecountyky.org, www.boonecountyky.org/911fee. As always, thank you for your cooperation in implementing this fee and thank you for the opportunity to serve Boone County.